John has bought a new car, a newest model of company ABC that costs XXXX dollars.
Thank you.
Ironically, this sentence runs afoul of the difference between modifiers that you were describing above.
If you write "...the newest model that costs $20,000", you're implying that there are multiple models sold at that price, and that John is buying the newest of those models (which may be many years old, if the company has not sold a model at that price for a while).
If you mean to say that he purchased the newest model made by the company -- which happens to cost $xxxx -- then you'd need to use "which" (after a comma), not "that".
Also, "newest" presumably describes a single model, so you'd want "the" here, not "a". (GMAC doesn't test a/an/the, so you don't need to worry about this for the test.)